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Default Excel Formula to evaluate multiple criteria (countif + and)

I am trying to evaluate a data base of customers where column A lists the
customers by name, column B is annualized sales $, and column C is the
manhours of service per year spent on that account. I want to know how many
customers I have which generated less than $100,000 of sales, and which
required more than 100 manhours of service. I have tried every variation of
"Countif " combined with "and" that I can think of , for example:
=countif(and(b1:b100,"<"&100000),(c1:c100,""&100) )
This is a simplified example, but this is the solution I need. Can anyone
help?
 
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